Related Rule
Practice Relating to Rule 106. Conditions for Prisoner-of-War Status
Section C. Situations where combatants cannot distinguish themselves
At the CDDH, Iran indicated that Article 42(3) of the draft Additional Protocol I (now Article 44(3)) “applied only to members of resistance movements fighting in occupied territory against an Occupying Power and to members of national liberation movements fighting against minority racialist régimes”. 
Iran, Statement at the CDDH, Official Records, Vol. VI, CDDH/SR.41, 26 May 1977, p. 152, § 55.